https://www.taxtmi.com/caselaws?id=240801 The ITAT Hyderabad upheld the Assessing Officer's decision that the Assessee was liable to deduct tax at source on cash discounts passed on to agents for services rendered, applying section 194H. The ITAT admitted an additional ground challenging the jurisdiction of the TDS officer, directing further consideration. It also affirmed the applicability of section 194H to amounts paid to agents for services, following precedents from various High Courts. The ITAT clarified that the Assessee, although not an 'assessee in default' if recipients paid taxes, would still be liable for interest under sections 201(1) and 201(1A, directing verification by the Assessing Officer. en-us Thu, 31 Jan 2013 00:00:00 +0530 Thu, 31 Oct 2013 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240801 The ITAT Hyderabad upheld the Assessing Officer's decision that the Assessee was liable to deduct tax at source on cash discounts passed on to agents for services rendered, applying section 194H. The ITAT admitted an additional ground challenging the jurisdiction of the TDS officer, directing further consideration. It also affirmed the applicability of section 194H to amounts paid to agents for services, following precedents from various High Courts. The ITAT clarified that the Assessee, although not an 'assessee in default' if recipients paid taxes, would still be liable for interest under sections 201(1) and 201(1A, directing verification by the Assessing Officer. Case-Laws Income Tax Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240801